https://www.taxtmi.com/caselaws?id=798155 Plastic lamination of cotton, jute or man-made fabrics produces a commercially distinct article and constitutes manufacture. Job-work exemption depends on the principal manufacturer's undertaking or declaration that processed goods will be used for dutiable final products or export; incidental inputs used by the job worker do not negate job work, but unsupported clearances remain dutiable. Laminated HDPE fabrics are not excluded as plastic strips and qualify for small-scale industry exemption. Rule 10A excludes notional profit from job-work valuation, while own-account sale prices are cum-duty values. Extended limitation applies where required undertakings were missing for some clearances. Personal penalty fails absent an order of confiscation. Duty requires redetermination accordingly. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798155 Plastic lamination of cotton, jute or man-made fabrics produces a commercially distinct article and constitutes manufacture. Job-work exemption depends on the principal manufacturer's undertaking or declaration that processed goods will be used for dutiable final products or export; incidental inputs used by the job worker do not negate job work, but unsupported clearances remain dutiable. Laminated HDPE fabrics are not excluded as plastic strips and qualify for small-scale industry exemption. Rule 10A excludes notional profit from job-work valuation, while own-account sale prices are cum-duty values. Extended limitation applies where required undertakings were missing for some clearances. Personal penalty fails absent an order of confiscation. Duty requires redetermination accordingly. Case-Laws Central Excise Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798155